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2014 (2) TMI 1257 - MADHYA PRADESH HIGH COURTMaintainability - reopening of assessment orders of various years - recovery of Commercial Tax under M.P. Commercial Tax Act, 1994 - entire process of assessment or reassessment has been undertaken and final orders of assessment has been passed during pendency of writ petitions before this Court - Held that:- the assessment officer has conducted the assessment proceedings and now as the assessment order has been passed the petitioner should take recourse of remedy available under the statute and file an appeal before the statutory independent appellate authority, as is indicated under Section 61 of M.P. Commercial Tax Act. The question as to whether the assessment has been done properly, whether proper opportunity of hearing has been granted to the petitioner, whether relevant documents are supplied or not are all questions which can be dealt with by the competent Appellate Board. On such consideration, indulgence of this Court exercising extraordinary jurisdiction in this petition under article 226 of the Constitution is not called for. In a matter pertaining to assessment of tax, when the assessment order is based on scrutiny of account books, ledge, vouchers and other materials, the assessment being based on certain factual aspects of the matter, such questions can be more appropriately dealt with by the statutory Appellate Board than by a writ court under Article 226 of the Constitution. Therefore, the petitioner is given the liberty to challenge the order of assessment in accordance to provisions of M.P. Commercial Tax Act before the assessment Board. - Petition disposed of
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